The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 No. 410

SCHEDULE 1 U.K. COMPANIES ACT INDIVIDUAL ACCOUNTS: COMPANIES WHICH ARE NOT BANKING OR INSURANCE COMPANIES

PART 3 U.K. NOTES TO THE ACCOUNTS

Information supplementing the balance sheet U.K.

56.  Where the company has derivatives that it has not included at fair value, there must be stated for each class of such derivatives— U.K.

(a) the fair value of the derivatives in that class, if such a value can be determined in accordance with paragraph 37, and

(b) the extent and nature of the derivatives.